GST Appeal Dismissed for One-Day Delay: Jharkhand HC rules Appeal filed within Condonable Period of 1 month, Sets aside Order [Read Order]
The High Court noted that rejecting the appeal merely on the ground of a one-day delay, especially when it falls within the scope of condonable delay, reflects a perverse view and cannot be upheld
![GST Appeal Dismissed for One-Day Delay: Jharkhand HC rules Appeal filed within Condonable Period of 1 month, Sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/2054676-gst-appeal-gst-gst-appeal-dismissed-for-one-day-delay-one-day-delay-taxscan.webp "GST Appeal Dismissed for One-Day Delay: Jharkhand HC rules Appeal filed within Condonable Period of 1 month, Sets aside Order [Read Order]")
Recently, the Jharkhand High Court has set aside an order of the Additional Commissioner (Appeals), CGST and Central Excise, Ranchi, who had dismissed a GST appeal on the ground of being filed with a one-day delay. The High Court observed that the appeal was filed within the legally permissible condonable period and should have been considered on merits. A writ petition was filed...
Recently, the Jharkhand High Court has set aside an order of the Additional Commissioner (Appeals), CGST and Central Excise, Ranchi, who had dismissed a GST appeal on the ground of being filed with a one-day delay.
The High Court observed that the appeal was filed within the legally permissible condonable period and should have been considered on merits.
A writ petition was filed by J. J. Electrotech Private Limited, challenging the appellate order dated 31.12.2024, which rejected its appeal against an Order-in-Original dated 05.09.2023. The appeal had been filed on 05.12.2023 via the online portal.
While the standard limitation period for filing an appeal under Section 107 of the CGST Act is three months from the date of the order, the law allows an additional one-month period for condonation of delay by the appellate authority.
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In this instance, the court noted that, although the appeal was filed after the initial three-month window, it clearly fell within the condonable one-month period.
The High Court noted that rejecting the appeal merely on the ground of a one-day delay, especially when it falls within the scope of condonable delay, reflects a perverse view and cannot be upheld.
The court noted that “In the instant case, while the appeal filed by the petitioner was not within period of three months allowed for filing the appeal, it is certainly within the period of one month which can be condoned by the appellate authority.
We are of the opinion that the appellate authority could not have dismissed the appeal on the ground that there is a delay of one day in filing the appeal and the view of the Appellate Authority is perverse and cannot be sustained.”
The division bench of Chief Justice M. S. Ramachandra Rao and Justice Deepak Roshan, finding merit in the petition, allowed the writ and set aside the impugned order dated 31.12.2024. The matter has been remanded back to the Additional Commissioner (Appeals), CGST & Central Excise, Ranchi, with directions to reconsider the appeal on its merits, without being influenced by the earlier rejection.
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